ABSENTEÍSMO E CONTABILIDADE PÚBLICA: UM ESTUDO TEÓRICO

Autores

  • Nara Cristina Ferreira Mendes Universidade de Brasília
  • José Matias-Pereira Universidade de Brasília

DOI:

https://doi.org/10.19177/reen.v12e02019156-183

Palavras-chave:

Estudo Teórico, Absenteísmo, Organizações Públicas, Trabalhadores

Resumo

O presente ensaio teórico apresenta uma discussão crítica que objetiva destacar o fenômeno do absenteísmo no ambiente organizacional.  A literatura analisada apresentou contribuições ao longo dos anos, contudo, pouco se sabe ainda sobre o custo do absenteísmo nas organizações públicas. As principais contribuições deste estudo são evidenciar o estado da arte sobre o absenteísmo, bem como as variáveis adotadas para compreender esse fenômeno; e, abordar estudos relacionados às áreas econômico-financeira e contábil. Observou-se como lacuna de pesquisa a ausência de estudos voltados aos custos do absenteísmo nas organizações públicas, fato que requer pesquisas que contribuam com sua adequada mensuração.

Biografia do Autor

  • Nara Cristina Ferreira Mendes, Universidade de Brasília

    Graduada em Ciências Contábeis, Mestre em Economia e Doutoranda em Ciências Contábeis do Programa de Pós-Graduação em Ciências Contábeis (PPGCONT) pela Universidade de Brasília

    Endereço: Campus Universitário Darcy Ribeiro, Faculdade de Economia, Administração, Contabilidade e Gestão de Políticas Públicas (FACE)

    CEP: 70.910-900. Brasília, DF, Brasil

  • José Matias-Pereira, Universidade de Brasília

    Economista, Advogado e Doutor em Ciência Política pela Universidad Complutense de Madrid

    Professor de Administração Pública e Finanças Públicas e Pesquisador Associado do Programa de Pós-Graduação em Ciências Contábeis da Universidade de Brasília

    Endereço: Campus Universitário Darcy Ribeiro, Faculdade de Economia, Administração, Contabilidade e Gestão de Políticas Públicas (FACE)

    CEP: 70.910-900. Brasília, DF, Brasil

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2020-05-08

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